doctoral candidate
UDC 336.02
The article examines the assessment of the impact of the tax system on increasing the competitiveness of entrepreneurial activity. The stimulating role of the tax system in various sectors of the economy is analyzed. The problems of development of entrepreneurial activity are explained and important criteria for their solution are systematized. Factors affecting entrepreneurial activity are investigated and generalized. The priorities for improving the mechanisms of entrepreneurship and more efficient organization are given in the modern era. The importance of updating the existing mechanisms of entrepreneurial activity in the context of global challenges is substantiated. The role of taxes in the preparation and application of financial mechanisms of entrepreneurial entities is substantiated and assessed. The positive effects of the tax system on increasing the competitiveness of entrepreneurial activity are schematically given. The negative effects of the tax system on the competitiveness of entrepreneurial activity are also determined and schematically reflected. The problems that slow down the development of entrepreneurship in Azerbaijan are systematized. The importance of measuring and assessing the impact of taxes on entrepreneurial activity is noted. The multiplicative and direct impact of the changes made to the Tax Code in different periods on strengthening entrepreneurial activity in Azerbaijan is given. Long-term tax breaks granted to entrepreneurs working in various sectors of the economy in Azerbaijan have been analyzed and their impact has been investigated. The current aspects of tax breaks and tax exemptions serving temporary and strategic purposes have been explained. Generalizations have been made and proposals have been made regarding the role of taxes in increasing the competitiveness of entrepreneurial activity in Azerbaijan in the near future.
Azerbaijan, entrepreneurial activity, taxes, tax system, tax mechanism, assessment of the impact of the tax system, increasing the competitiveness of entrepreneurship
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